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PENGARUH INDEPENDENSI DAN BEBAN KERJA TERHADAP KEMAMPUAN AUDITOR DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK SUMATERA BAGIAN SELATAN)

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This research was aimed to empirically examine the effect of independence and workload on the ability of auditors to detect fraud in the financial statements. This research used primary data which collected by distributing questionnaire to auditors who works at public accounting firms in Southern Sumatera Region and obtained 60 questionnare data. This research is a quatitative method and used multiple regression analysis. The result showed that auditor independence in a positive and significant influence on the auditor’s ability to detect in the financial statements, while auditor workload in a negative and does not effect on the auditor’s ability to detect in the financial statements. Keywords : Independence, Workload, Fraud, Financial Statements.

Availability
Inventory Code Barcode Call Number Location Status
2207002449T74370T743702022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T743702022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xviii, 75 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.307
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
laporan keuangan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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